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Smyth County Commissioner of
Revenue Office
Frequently Asked Questions
Are all vehicles in Smyth County taxed?
Vehicles registered with the Virginia State Division of Motor Vehicles
as being in Smyth County are taxed. Vehicles not registered with the DMV
but garaged, stored, or parked in Smyth County on January 1 of each year
are subject to be taxed, with the exception of those exempted by law.
Who sets the personal property tax rates?
All tax rates are set each year by the
Smyth County Board of Supervisors.
What will the assessment be on my vehicle?
Assessment values for vehicles are based on the LOAN VALUE of similar
vehicles as listed in the N.A.D.A.
(National Automobile Dealers Association) used car guide.
What happens if I own the vehicle for only part of the year?
If you own the vehicle and garage it on January 1 in Smyth County,you
will be taxed for the year in Smyth County. For vehicles acquiring
taxable situs in the county after January 1st, personal property tax
bills are applicable to the following calendar year.
When is the filing date for personal property tax return?
Personal Property tax returns,
Form 762, must
be filed on or before May 1 EVERY YEAR. Even if your information is the
same as last year, you must report your information. If you do not have
a
Form 762, write or phone the Commissioner of
the Revenue, P.O. Box 985,Marion, VA 24354, (276) 782-4040 or
click here to print Form 762.
What happens if I do not report my personal property?
Failure to complete a Form 762, listing all personal property in Smyth
County as of January 1, will result in a penalty. The penalty will
appear on your tax ticket as a failure to file Form 762. The penalty
will be 10% of tax.What if I sell my vehicle
or move it from Smyth County?
If you sell or move any personal property from Smyth County, you must
write or call the Commissioner of Revenue. You may indicate all changes
on
Form 762 when you file it each year. Proof
of sale such as a bill of sale, insurance papers, or a tax receipt will
help update your account and may be required by the Commissioner
in order to avoid taxation for you the following year.
When do I pay personal property taxes?
Personal property taxes are due by December 5. If you do not pay your
taxes by December 5, the Treasurer will impose penalty for late payment
and interest until payment is received.
Who must purchase a decal and what is done with it?
All persons, whether or not they live in Smyth County themselves,who own
a motor vehicle (automobile, truck, bus, motorcycle, motorhome, or
semitractor) which is housed in Smyth County, must purchase a decal. The
decal must be displayed on the front windshield of your vehicle(s) next
to the State inspection sticker. All personal property taxes must be
paid in order to purchase a decal. Smyth County deputies will ticket all
vehicles located in Smyth County which
do not display a valid decal. A Smyth County decal is required to be
displayed within 30 days of the vehicle's entry into Smyth County. There
is no grace period between display of Virginia State tags and a decal.
Present the valid state registration for each vehicle at the
Smyth County Treasurer's Office
when you purchase your decal. If property is located within the town
limits, consult the local town hall for decal purchases. In all cases,
the
personal property tax return
(Form 762) must be completed and filed with the Commissioner of the
Revenue before May of each year.
What if I open a business in Smyth County?
Do the following:
Register a partnership or trade name with the
Clerk of the
Circuit Court, Smyth County Courthouse, (276) 782-4044. Apply for a
Certificate of Occupancy with the Building Inspector's Office, (276)
783-3298.
If your business will be operating within the town limits, you will need
to contact the town to obtain a business license. A new business must
obtain a license within 30 days of the start of the business. You must
file an application and pay the license tax by January 31 of each year.
A business license tax is assessed by each Town. The County of Smyth
does not require a business license. For further information call the
town.
Town of Marion: (276) 783-3311
Town of Chilhowie: (276) 646-3232
Town -of Saltville: (276) 496-5342
What is business tangible personal property tax?
Smyth County levies a tax on tangible personal property used in a
trade of business (such as furniture, fixtures, machinery and tools)
located in Smyth County on January 1. You must file a return, form 762,
with the Commissioner of Revenue by May 1st of each year to avoid a late
filing penalty, payment is due by December 5. Business must itemize
their personal property and /or equipment, stating the date of purchase
for each item and original purchase price. For further
information call (276) 782-4040.
Are there real estate taxes in Smyth County?
Yes, all property is subject to taxation, except that which is
specifically exempt. Property is assessed as of January 1 of each year
and payments are due by December 5. The
Smyth County Board of Supervisors sets the tax rate. If there is a
change of ownership, billing address or any other change pertaining to
your taxes, please notify the Commissioner's Office at (276) 782-4040.
What if I expected a tax bill, but did not receive one?
If you expected a tax bill from Smyth County of any kind (Personal
Property or Real Estate), and did not receive the bill by November 5,
please call the Commissioner of Revenue Office (276) 782-4040. Failure
to receive a tax bill will not relieve the penalty and interest charge
that will be applied to all bills not paid by December 5.
How can I pay my tax bills?
You can pay your bill by check or money order made payable to Tom
Burkett, Smyth County Treasurer.
You may mail your payment to the
Treasurer of Smyth County, P.O. Box 549, Marion, VA 24354.
If you have a question about your tax ticket, please call the
Commissioner at (276) 782-4040.
Where do I get information on various permits?
Call the following offices for information concerning:
| Building
Permits |
783-3298 |
| Electrical
Permits |
783-3298 |
| Mechanical
Permits |
783-3298 |
| Plumbing and
Gas Permits |
783-3298 |
| Zoning Permits |
783-3298 |
What if I have questions about other taxes?
Call the following offices for information concerning:
|
County tax rates in general |
782-4040 |
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County decal information |
782-4059 |
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Estimated & State Income Tax |
782-4040 |
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Personal Property Tax Assessments |
782-4040 |
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Personal Property Tax Payments |
782-4059 |
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Real Estate Assessment |
782-4040 |
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Real Estate Payments |
782-4059 |
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